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Amy Hired Carey, a CPA, to Prepare Her 2018 Federal

Question 141

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Amy hired Carey, a CPA, to prepare her 2018 federal income tax return. Amy had prepared her own 2017 return. In reviewing her records, Carey discovered that Amy had recorded $5,000 of consulting income she received by check in December 2017 as though it had been received in 2018. What should Carey do about this situation?

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Under SSTS No. 6, Carey should inform Am...

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